Gujarat Fusion Glass Limited, V. The DY.CIT., Bharuch Circle, Bharuch

ITA 1639/AHD/2007

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9697 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 19-10-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 23-04-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K R MEGHWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER) ITA.NO.1639/AHD/2007 [ASSTT. YEAR : 2002-2003] GUJARAT FUSION GLASS LTD. 507, A KAKAD CHAMBERS 1232, DR.ANNIE BESANT ROAD, WORLI MUMBAI 40 018. VS. ACIT, BHARUCH CIRCLE BHARUCH. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.R. MEGHWAL O R D E R G.D. AGARWAL, VICE-PRESIDENT : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-VI, BARODA DAT ED 24.01.2007 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3 ) OF THE INCOME TAX ACT, 1961. 2. NOTICE OF THE HEARING WAS SENT TO THE ASSESSEE B Y REGD. AD POST AT THE ADDRESS MENTIONED IN FORM NO.36. HOWEVER, THE SAME WAS RET URNED BY THE POSTAL AUTHORITIES WITH THE REPORT LEFT. THE ASSESSEE HAS NOT INTIMATED ABOU T ANY CHANGE OF ADDRESS. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FO R THE ADJOURNMENT IN THE MATTER. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE O F MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 19 TH OCTOBER, 2010. SD/- SD/- (T.K. SHARMA ) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 19-10-2010 COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD